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SCHEDULE I - CONDENSED FINANCIAL INFORMATION | 12 Months Ended
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Sep. 30, 2025
Condensed Financial Information Disclosure [Abstract] |
SCHEDULE I - CONDENSED FINANCIAL INFORMATION | SCHEDULE I ATKORE INC. (PARENT) CONDENSED FINANCIAL INFORMATION CONDENSED BALANCE SHEETS
(in thousands, except share and per share data) |  | September 30, 2025 |  | September 30, 2024
Assets |  |  |  |
Investment in subsidiary |  | $ | 1,398,341 |  |  | $ | 1,539,900 |
Total Assets |  | $ | 1,398,341 |  |  | 1,539,900 |
Liabilities and Equity |  |  |  |
Total Liabilities |  | $ | — |  |  | $ | — |
Equity: |  |  |  |
Common stock, $0.01 par value, 1,000,000,000 shares authorized, 33,665,258 and 34,859,033 shares issued and outstanding, respectively |  | $ | 338 |  |  | $ | 350 |
Additional paid-in capital |  | 526,600 |  |  | 509,254 |
Retained earnings |  | 889,391 |  |  | 1,049,390 |
Accumulated other comprehensive loss |  | (17,988) |  |  | (19,094) |
Total Equity |  | 1,398,341 |  |  | 1,539,900 |
Total Liabilities and Equity |  | $ | 1,398,341 |  |  | $ | 1,539,900 |
See Notes to Condensed Financial Information SCHEDULE I ATKORE INC. (PARENT) CONDENSED FINANCIAL INFORMATION CONDENSED STATEMENTS OF OPERATIONS
|  | Fiscal Year Ended
(in thousands) |  | September 30, 2025 |  | September 30, 2024 |  | September 30, 2023
Equity in net (loss) income of subsidiary |  | $ | (15,175) |  |  | $ | 472,872 |  |  | $ | 689,899 |
Net (loss) income |  | (15,175) |  |  | 472,872 |  |  | 689,899 |
Other comprehensive (loss) income of subsidiary, net of tax |  | 1,106 |  |  | 14,846 |  |  | 16,206 |
Comprehensive (loss) income |  | $ | (14,069) |  |  | $ | 487,718 |  |  | $ | 706,105 |
See Notes to Condensed Financial Information SCHEDULE I ATKORE INC. (PARENT) CONDENSED FINANCIAL INFORMATION CONDENSED STATEMENTS OF CASH FLOWS
|  | For the Year Ended
(in thousands) |  | September 30, 2025 |  | September 30, 2024 |  | September 30, 2023
Cash Flows from Operating Activities: |  |  |  |  |  |
Net cash provided by operating activities |  | $ | — |  |  | $ | — |  |  | $ | — |
Cash Flows from Investing Activities: |  |  |  |  |  |
Distribution received from subsidiary |  | 150,444 |  |  | 433,325 |  |  | 491,033 |
Distribution paid to subsidiary |  | — |  |  | — |  |  | 14,428 |
Net cash provided by investing activities |  | 150,444 |  |  | 433,325 |  |  | 505,461 |
Cash Flows from Financing Activities: |  |  |  |  |  |
Issuance of common stock, net of taxes withheld |  | (6,214) |  |  | (17,824) |  |  | (14,428) |
Dividends paid to shareholders |  | (44,204) |  |  | (34,461) |  |  | — |
Repurchase of common shares |  | (100,026) |  |  | (381,040) |  |  | (491,033) |
Net cash used in financing activities |  | (150,444) |  |  | (433,325) |  |  | (505,461) |
Net change in cash and cash equivalents |  | — |  |  | — |  |  | — |
Cash and cash equivalents: |  |  |  |  |  |
Beginning |  | — |  |  | — |  |  | — |
Ending |  | $ | — |  |  | $ | — |  |  | $ | — |
See Notes to Condensed Financial Information SCHEDULE I ATKORE INC. (PARENT) CONDENSED FINANCIAL INFORMATION NOTES TO CONDENSED FINANCIAL INFORMATION (dollars in thousands) 1. Description of Atkore Inc. Atkore Inc. (the “Company,” “Parent” or “Atkore”) was incorporated in the State of Delaware on November 4, 2010 under the name Atkore International Group Inc. The Company was the stockholder of Atkore International Holdings Inc. (“AIH”), which was the sole stockholder of Atkore International Inc. (“AII”). On December 31, 2022, AIH merged into AII, with AII being the surviving entity. Accordingly, Atkore is now the sole stakeholder of AII. Prior to the transactions described below, all of the capital stock of AII was owned by Tyco International Ltd. (“Tyco”). The business of AII was operated as the Tyco Electrical and Metal Products (“TEMP”) business of Tyco. Atkore was initially formed by Tyco as a holding company to hold ownership of TEMP. On November 9, 2010, Tyco announced that it had entered into an agreement to sell a majority interest in TEMP to CD&R Allied Holdings, L.P. (the “CD&R Investor”), an affiliate of the private equity firm Clayton Dubilier & Rice, LLC (“CD&R”). On December 22, 2010, the transaction was completed and CD&R acquired shares of a newly created class of cumulative convertible preferred stock (the “Preferred Stock”) of the Company. The Preferred Stock initially represented 51% of the Company's outstanding capital stock (on an as-converted basis). On December 22, 2010, the Company also issued common stock (the “Common Stock”) to Tyco's wholly owned subsidiary, Tyco International Holding S.à.r.l. (“Tyco Seller”), that initially represented the remaining 49% of the Company's outstanding capital stock. Subsequent to December 22, 2010, the Company has operated as an independent, stand-alone entity. On March 6, 2014, the Company entered into a non-binding letter of intent (the “Letter of Intent”) with Tyco for the acquisition (the “Acquisition”) of 40.3 million shares of Common Stock held by Tyco Seller. On April 9, 2014, the Company paid $250,000 to Tyco Seller to redeem the shares, which were subsequently retired. The Company paid $2,000 of expenses related to the share redemption. In a separate transaction on the same date, the CD&R Investor converted its Preferred Stock and accumulated Preferred Dividends into Common Stock. As a result, Common Stock is the Company's sole issued and outstanding class of securities. The Parent has no significant operations or assets other than its indirect ownership of the equity of AII. Accordingly, the Parent is dependent upon distributions from AII to fund its obligations. However, under the terms of the agreements governing AII's borrowings, AII's ability to pay dividends or lend to Atkore Holding or the Parent, is restricted. While certain exceptions to the paying dividends or lending funds restrictions exist, these restrictions have resulted in the restricted net assets (as defined in Rule 4-08(e)(3) of Regulation S-X) of the Company's subsidiaries exceeding 25% of the consolidated net assets of the Company and its subsidiaries. Atkore Holding has no obligations to pay dividends to the Parent except to pay specified amounts to Parent in order to fund the payment of the Parent's tax obligations. 2. Basis of Presentation The accompanying condensed Parent only financial statements are required in accordance with Rule 4-08(e)(3) of Regulation S-X. The financial statements include the amounts of the Parent and its investment in its subsidiaries under the equity method and does not present the financial statements of the Parent and its subsidiaries on a consolidated basis. Under the equity method, investment in its subsidiaries is stated at cost plus contributions and equity in undistributed income (loss) of subsidiary less distributions received since the date of acquisition. These condensed Parent only financial statements should be read in conjunction with the Atkore Inc. consolidated financial statements and their accompanying notes. 3. Dividends and Distributions from Subsidiaries The Company received distributions of $150,444, $433,325, and $491,033 from its subsidiaries for the years ended September 30, 2025, September 30, 2024 and September 30, 2023, respectively. The distributions received in fiscal 2025, 2024 and 2023 were used to repurchase shares of the Company's common stock and pay dividends to stockholders. These dividends were permissible under an exception to the net asset restrictions of the agreements governing AII's borrowings, which allow for dividend payments from AII to the Parent for the purpose of repurchasing shares of Parent's common stock.

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11 + Details
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